CORPUS CHRISTI YOUTH CENTRE FINANCIAL STATEllIlENTS FOR THE YEAR EN'Df.D 31ST I)IARCH 2023 REPORT OF¢ THE INDEPEN'DENT AUDITOR TO THE )1 IEIIIBERS, Opiiiioii le liave audited Ilie fii)ancial slateinei)ts of Corpus Christi Yoiitli Ceiitre (Il)e 'chaiit) ) for tlie year ended 31 Marcli 2023 vliicl) coinprise Ilie Slatenieiil of Fiiiancial Activities, the Balance Slieet, tl?e Siatemenl of Casli Floii's and Ili¢ iiotes lo tlie finaiicial stalei)ieiils, incliidiiig a suiiiinary of significant accountiiig policies. The financial reportiiig fraiiieiiiork Ilial lias beeii applied iii tlieir preparatioii is applicable laiv and Uiiiled Kingdoiii Aecoiiiiting Siaiidards, iiicludii)g Finai)cial Reportiiig Slaiidard 102 Tliefiiiciiicial Repoi'liiig Siaiidai'd applicable iii ilie Uk aiid Repiiblic ofli-elajid (Ui)iled Kingdoin Geiierally Accepted Accoiinting Practice). III Olir opiiiion. Ilie finaiicial slaleineiils: give a true and fair vieiv of Ilie slale of Ilie charilable coinpany's affairs as al 31 March 2023 and of ils ii)coining resoiirces ai)d applicatioii of r¢5011rces, for Ilie year Ilien ended. haiie been properly prepared in accordai)ce ii'itli United Kingdoin Geiierally Accepted AccoLlI)tiiig Practice. have been properly prepared in accordance ii'ith ilie Cliarilies Act (Northem Ireland) 2008; and Bisis foi. opiiiion le coiidiicted OLir aiidit in accordance ii'iili Iiitenialioiial Standards on Audiling (UK) (ISAS {UK)) and applicable laiv. Oiir respoiisibililies Liiider Iliose slaT)dards are furtlier described iii tlie Auditor's respoi)sibililies for Ilie aiidil of Il)e fii)aiicial slaleinei)Is seclioii of oiir repon. Ive are independent of tlie cl)arity in accordance ii'iili Il)e eiliical reqiiireiiiei)ts 11)at 1¢ re relevaiil lo oiir aiidit of11)e fii)ai)cial slaleTiieTils iii Ilie UK, iiicliidinby tl)e FRC'S Elliical Slaiidard, ai)d ive l)ave lfilled oiir oil)cr eiliical respoiisibililies iii accordance iviili Iliese reqiiir¢m¢iils. We believe tlial Ilie aiidil ei'ideiice ive l)ave oblaiiied is siiffi¢ieiit and appropriate lo provide a basis for our opinion. Concliisioiis i'el<lting lo goiD(v concei'n We l)ave nolhiiig io report in respect ofihe folloiving iiiatters in relatioii to ii,hi¢li tlie ISAS (UK) i'equire lis to report to SIOLI iiliei'e: Ihe trustees, use of Ihe going concern basis of accouiiting in Ihe preparation of ilie finaiicial slateineiits is not appropriate. or tlie Iriistees l)ave not disclosed in the financial slalemenls any idenlified inaterial uncertainties Ilial Inay cast significaiil doubt about tlie cl)arity's ability lo coiiliniie lo adopt Ilie going concern basis of accouiiliiig for a period of at least hyelve monihs from the date ivlien tlie finaiicial slaleinents are auiliorised for issue. Otliei. lllforni14 tion The otlier inforniation comprises tlie inforniation included in the annual report, otlier tlian the financial stalemenls and oiir aiiditor's report tliereoii. Tl)e Iruslees are responsible for the other infonnalioii. Oiir opinioii on Ilie fiiiancial slateinenls does not cover tlie other inforiiialioii and ive do not express any fomi of assurance conclusion Iliereon. In contieclion ivitli our audit of the financial slalemenls, our responsibility is to read the other inforn]ation and, in doiiig so, consider ivheiher the other inforniation is materially inconsislent ivilh Ilie financial statemeiils or our knioiiiledge obtained in tlie audit or otheriyise appears to be materially misstated. If li'e identify such material inconsislencies or apparent inaterial misstaleinents, Ive are required lo deterniine ivliether there is a material misstatement in the financial statements or a material misstatement of tlie olher infonnalion. If, based on the ii'ork ive have perfonned, li'e conclude tliat there is a matei'ial misstatement of thts other infonnation, Ive are required to report ihat fact. We have nothing to report in this regard. Page 19
CORPUS CHRISTI I'OUTH CENI'TRE FIIN'ANI CIAL STA TEIllEIN'TS FOR THE I'EAR ENI DED 31ST IIIARCH 2023 REPORT OF THE IIN'DEPEIN'DEN'T AUDITOR TO THE hlEIIIIIERS' l.littei's oil ii'hich ii'e al'e requii'ed lo rcport b), eiception In the light of Ilie knoii,l¢dge and undcrstandii)e of ihe ChaTit)' and cnl'irollent obiained in the courie ofthe audil,ii'e hal'e not identified Iiialerial n)isslaiements the Trnstees. Annual Report.Illc liave noiliing lo reEx>I1 in respect of Ilie folloii'ing Inallers ii) relalioii lo ivl)i¢h Ihe Charities (Accounts and Report5) Rcgulalions (Northern Ireland) 2015 requires us lo report io )'ou if, in our opiiiioi): (he infomiation given in the fiftancial slatetnents is inconsisleni in any n)aterial respecl iyiih ilie Trustees, Annual Report" or sufficient accouniing records have not been kepl: or the financial siatemenls arc noi in agreemeni iyiih the accounling r¢cord5 and returns. or lie hai'e not received all the information and e.xplanaiions neee5sap)' for Ihe purwses for our audit. R¢si)oiisibilities of ti'uslees As eKplc2iiied Iiiorc full), in Ihe Sialemenl of Tnisiees, Responsibiliiies, Ihc irusiees. ii,lio are also ihe direcioi's of the charity lor Ilie puipose ofconipai)), lJiv, ore responsiblc for Ilie preparation ofille financial stal¢i))enis and for being satisfied that Ih¢)' give a tnie and fair Yi¢ii', and for such internal con(rol as ihc direciors dcierniine is necessao, lo enable the preparic tion of financial 5taleii)enls that are free froni maierial mi$Sl&lcm¢nt. i%,heiher due io fraud or error. In prepttring ihe finaiiciol sthiements, lh¢ Iruslees are responsible for assessing the charit)Os abilil), lo conlinue as a going eoneerti, disclosing, as applicable, maners r¢laled lo going concern and using the going concerii basis ofa¢counling u¥Jless Ilie irusiees eiiher inlei)d lo liquidate the charil>' or lo cease operaiions, or hav¢ no rcalisiic aliemativ¢ bill lo do so. Auditoi s resiionsibililies for Ilie nudil of tlie fini1llciAI slalellicnls lire liai'e been appoinl¢d as aiidiior under 5cclion 65(2) of the Charilies Aci (Northern Ireland) 2008 and report in accord8nce 'iih Ili¢ A¢1 lliid rel¢i'aiil r¢8ulaiions madc or lial'ing cffecl Ih¢r¢und¢r. Our objectives are lo obtain reasonable assurance aboul ii.hether Ihe financial staiemenls as a ivhole are free froiii material n)is51aleii)ent. i%,liether due lo frnud or error, and lo issue an avditorfs report Ihal includes our opinion. Reasonable assurance is a l)igl) level of assiiTance, bul is noi g giiaranlee thai an audil conducted in accordancc i%'iih ISAS {UK) 14.ill aliYa)'s detect a nialerial missiatcment ii'hen it e.iisls. lisslaiements can arise froin fraud or error and are considered malefial if, indii'idii8115' or in tlie aggregaie, Ihey coiild reasonabl). be expccted io influence the economic decisions of uscrs taken on Ihe basis of these financial slalemenis. A further description of our responsibilities for Ihe audil ofthc financial slalemenis is Iocaied on the Financial Reporting Coun¢il's ivebsite lli= http'.Iliv¥Nv.frc.org.uKlaudiiorsresponsibilitics. This description forms part ofour audilols report. This report is rnade 501ely lo the chariws trustees, a$ a body, in accordance iiiiih pArf 4 of ihe Charilies {AccoLJnls and Repoffls) Regulations 201 S. Our audil ivork has been undertaken so Ihal lye tllighi stale lo the chaTiII s Irvstees those matters ii'c are required io slate lo Ihem in an audilors. report and for no oilicr purpose. To Ihc fullesl extent perniittcd b), laii,. Ive do not accept or assume responsibilil), lo an)'one other than the ¢harity' and ihe charit) 5 Iw51ees as a body, for our altdil ivork. for this report, or for th¢ opinion i%'e hai'e fomied. LAIVRENCE SHEARER F.C.A., Senior Si4tutor}' Auditor FOR ALN'D ON, BEHALF OF O'HAIL4 SHEARER, Sti?tulor)' Aiidilor O'HARA SHEARER CHèlRTERED ACCoU,TAkI,Ts AND STATUTORI, AUDITORS 547 Falls Road Belfast BTII 9AB Dated: 24th Noiiember 2023 Page 20